ITC of ST paid on manpower supply services used for providing canteen facility not eligible

Federal Mogul Goetze India Ltd. (GST AAR Karnataka)

Whether the subsidized deduction made by the applicant from the employees who are availing food in the factory would be considered as a “supply” by the Applicant under the provisions of Section 7 of the CGST / KGST Act 2017.

a. In case answer to above is yes, Whether GST is applicable on the nominal amount being recovered by the Applicant?

The subsidized

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